基于钢铁企业按日成本核算的研究与实现  

Research and Realization on Daily Cost Accounting Based on Iron and Steel Enterprise

作　　者：宗娅洲 赵菲 虎晓红[2] Zong Ya-zhou;Zhao Fei;Hu Xiao-hong(Information Service Center of Baotou Iron&Steel(Group)Co.,Ltd.,Baotou 014010,Inner Mongolia Autonomous Region,China;School of Information and Management Science,Henan Agricultural University,Zhengzhou 450002,Henan,China)

机构地区：[1]包头钢铁(集团)有限责任公司信息服务中心,内蒙古包头014010 [2]河南农业大学信息与管理科学学院,河南郑州450002

出　　处：《包钢科技》2021年第6期87-90,共4页Science & Technology of Baotou Steel

摘　　要：传统的成本管理模式无法满足钢铁企业对生产成本进行精细化管控的要求,文章以包钢(集团)公司为背景,对钢铁企业的每日成本进行分析研究,提出并完成了日成本核算系统,从根本上实现了实时掌握生产现场实际生产状况和成本精准管理的目的,使得成本管理实现由事后分析到事中控制的转变。The traditional cost management mode cannot meet the requirements for fine management and control of production cost in iron and steel enterprise.In the paper,the daily costs of iron and steel enterprise are analyzed and studied by taking Baotou Steel as the background as well as the daily cost accounting system is proposed and completed.As a result,the real-time control on actual production status of production field and purpose of precision management of cost are fundamentally realized so that cost management is transformed from postmortem analysis to in-process control.

关 键 词：成本管理 日核算 事中控制 精细化管控 

分 类 号：F045.33[经济管理—政治经济学]